Indiana-2011-HB1269-Introduced

Introduced Version

HOUSE BILL No. 1269

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DIGEST OF INTRODUCED BILL

Citations Affected: IC 6-6-5.1.

Synopsis: Recreational vehicle excise tax. Provides that a recreational vehicle is presumed to be permanently located in Indiana if the recreational vehicle is not registered under the motor vehicle laws of any state and has remained parked on the same campground space for at least six (6) months as of March 1 of a particular year. Specifies that the recreational vehicle and truck camper excise tax applies to recreational vehicles that are not registered in any state but are permanently located in Indiana. Requires the county assessor to determine which recreational vehicles are not registered but are permanently located in Indiana. Requires campground owners to submit certain information to the county assessor. Requires the county treasurer to bill the owners of recreational vehicles that are not registered but are permanently located in Indiana. Requires the county assessor to assist in identifying the taxing units entitled to receive a portion of the taxes collected with respect to unregistered recreational vehicles that are permanently located in Indiana.

Effective: Upon passage.

January 12, 2011, read first time and referred to Committee on Ways and Means.

Introduced

First Regular Session 117th General Assembly (2011)

PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in ~~this~~ ~~style~~ ~~type.~~
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution.
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HOUSE BILL No. 1269

A BILL FOR AN ACT to amend the Indiana Code concerning taxation.

Be it enacted by the General Assembly of the State of Indiana:

SOURCE: IC 6-6-5.1-10; (11)IN1269.1.1. -->     SECTION 1. IC 6-6-5.1-10, AS ADDED BY P.L.131-2008, SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 10. (a) Beginning January 1, 2010, there is imposed an annual license excise tax on each recreational ~~vehicles~~ ~~and~~ vehicle or truck ~~campers.~~ camper that is:
         (1) a recreational vehicle subject to registration under IC 9-18;
        (2) a truck camper owned by an Indiana resident; or
        (3) a recreational vehicle that is:
            (A) permanently located in Indiana as determined by the county assessor of the county in which the recreational vehicle is located; and
            (B) not registered under the motor vehicle laws of Indiana or any other state.
The excise tax is imposed instead of the ad valorem property tax levied for state or local purposes but in addition to any registration fees imposed on recreational vehicles.

    (b) The tax imposed by this chapter is a listed tax and subject to IC 6-8.1.
    (c) A recreational vehicle subject to this chapter may not be assessed as personal property for the purpose of the assessment and levy of personal property taxes after December 31, 2008, and is not subject to ad valorem taxes first due and payable after December 31, 2009, regardless of whether the recreational vehicle is registered under the state motor vehicle registration laws. A person may not be required to give proof of the payment of ad valorem taxes as a condition to the registration of a recreational vehicle subject to the tax imposed by this chapter.
    (d) A truck camper subject to this chapter may not be assessed as personal property for the purpose of the assessment and levy of personal property taxes after December 31, 2008, and is not subject to ad valorem taxes first due and payable after December 31, 2009.
     (e) A recreational vehicle that:
        (1) is not registered under the motor vehicle laws of any state; and
        (2) has remained parked on the same campground space for at least six (6) months as of March 1 of a particular year;
is presumed to be permanently located in Indiana.

SOURCE: IC 6-6-5.1-14.4; (11)IN1269.1.2. -->     SECTION 2. IC 6-6-5.1-14.4 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 14.4. (a) This section applies to excise taxes imposed under this chapter for a calendar year beginning after December 31, 2010.
    (b) Before April 15 and at the request of the county assessor, each person operating a campground shall annually submit to the county assessor a report that discloses the following information concerning the occupancy of the campground on March 1:
        (1) The name, address, and, if available, the telephone number of each person renting a campground space for a recreational vehicle.
        (2) Whether a recreational vehicle owned by a person described in subdivision (1) is parked on a campground space.
        (3) The date on which the vehicle described in subdivision (2) was parked on the campground space rented from the operator of the campground.
        (4) Whether a license plate issued by Indiana or another state is displayed on the recreational vehicle.
        (5) The following information from the license plate, if any, of the recreational vehicle:
            (A) The license plate number.
            (B) The state of issuance.
            (C) The date of expiration.
        (6) Any other information relevant to determining whether the recreational vehicle is subject to taxation under section 10(a)(3) of this chapter.
        (7) The year and model of the recreational vehicle.
    (c) Using the reports submitted to the county assessor under subsection (b), the county assessor shall annually determine whether a recreational vehicle is subject to taxation under section 10(a)(3) of this chapter. The county assessor shall:
        (1) make the determinations required by this subsection before August 15; and
        (2) report to the county treasurer before August 20 the:
            (A) name;
            (B) address; and
            (C) annual tax liability;
        of each person owning a recreational vehicle that the county assessor determines is subject to taxation under section 10(a)(3) of this chapter.
     (d) The bureau shall provide each county assessor and county treasurer:
        (1) the information necessary to determine the annual tax liability of each person owning a recreational vehicle that the county assessor determines is subject to taxation under section 10(a)(3) of this chapter; and
        (2) any assistance necessary to implement this section and section 14.5 of this chapter.

SOURCE: IC 6-6-5.1-14.5; (11)IN1269.1.3. -->     SECTION 3. IC 6-6-5.1-14.5 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 14.5. (a) This section applies to excise taxes imposed:
        (1) under this chapter for a calendar year beginning after December 31, 2011; and
        (2) with respect to a recreational vehicle that is subject to taxation under section 10(a)(3) of this chapter.
    (b) Notwithstanding section 14(a) of this chapter, the tax imposed by this chapter on a recreational vehicle described in subsection (a)(2) is payable to the county treasurer of the county in which the recreational vehicle is located.
    (c) Before September 1 of each year, the county treasurer shall mail an excise tax bill to each person listed on the report received

from the county assessor under section 14.4(c)(2) of this chapter.
     (d) A person receiving an excise tax bill under subsection (c) shall pay the taxes due to the county treasurer before October 1 of the calendar year in which the excise tax bill is received.
     (e) Before November 1 of each calendar year in which excise taxes are collected by a county under this section, the county treasurer of the county shall do the following:
        (1) Deposit the excise taxes collected in that year in the account for settlement described in section 22 of this chapter.
        (2) Using information furnished by the county assessor, certify to the county auditor for each excise tax payment received under this section:
            (A) the location of the recreational vehicle for which the payment was received; and
            (B) the amount of the deposit attributable to the excise taxes imposed on the recreational vehicle.

SOURCE: IC 6-6-5.1-22; (11)IN1269.1.4. -->     SECTION 4. IC 6-6-5.1-22, AS ADDED BY P.L.131-2008, SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 22. (a) The bureau shall establish procedures necessary for the collection and proper accounting of the tax imposed by this chapter. The necessary forms and records are subject to approval by the state board of accounts.
    (b) The county treasurer, upon receiving the excise tax collections, shall place the collections into a separate account for settlement at the same time as property taxes are accounted for and settled in June and December of each year, with the right and duty of the county treasurer and county auditor to make advances before the time of final settlement of property taxes in the same manner as provided in IC 5-13-6-3.
    (c) The county auditor shall determine the total amount of excise taxes collected under this chapter for each taxing unit in the county. The amount collected shall be apportioned and distributed among the respective funds of each taxing unit in the same manner and at the same time as property taxes are apportioned and distributed.
    (d) The determination under subsection (c) shall be made from:
         (1) copies of vehicle registration forms and receipts for excise taxes paid on truck campers furnished by the bureau; and
         (2) information furnished by the county assessor on the location of recreational vehicles subject to tax collection under section 14.5 of this chapter.
Before the determination, the county assessor shall, from copies of registration forms and receipts, verify information pertaining to legal residence of persons owning taxable recreational vehicles and truck

campers from the county assessor's records, to the extent the verification can be made. The county assessor shall further identify and verify from the assessor's records the taxing units within which the persons reside or in which recreational vehicles described in subsection (d)(2) are located.
    (e) Verifications under subsection (d) shall be completed not later than thirty (30) days after:
         (1) receipt of vehicle registration forms and receipts by the county assessor; or
        (2) the county assessor submits the report required by section 14.4(c) of this chapter to the county treasurer.
The county assessor shall certify the information to the county auditor for the county auditor's use when the information is checked and completed.

SOURCE: IC 6-6-5.1-23; (11)IN1269.1.5. --> SECTION 5. IC 6-6-5.1-23, AS ADDED BY P.L.131-2008, SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 23. The county auditor shall, from the copies of vehicle registration forms and truck camper receipts furnished by the bureau and the information furnished by the county assessor, verify and determine the total amount of excise taxes collected under this chapter for each taxing unit in the county. The bureau shall verify the collections reported by the branches and provide the county auditor adequate and accurate audit information, registration form information, truck camper receipts, records, and materials to support the proper assessment, collection, and refund of excise taxes under this chapter.